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2023 (11) TMI 1169 - CESTAT NEW DELHILevy of penalty u/s 78 of Finance Act - Benefit of reduced penalty is available or not - entire amount of service tax demanded along with interest and penalty equal to 25% of the penalty imposed already paid - HELD THAT:- In the written submissions of the appellant, the only request made is that the benefit of section 76 of the Act should be given to the appellant as it had already paid the entire amount of service tax demanded along with interest and penalty equal to 25% of the penalty imposed. It is found that this is a fact which needs to be verified. There is no dispute regarding the amount of service tax liability. The only issue that has to be seen is whether the appellant had deposited only Rs. 17,85,662/- as held by the original authority or it had deposited Rs. 13,87,713/- as asserted by the appellant. It also needs to be verified that whether the appellant had deposited 25% of the penalty of Rs. 13,87,713/- within 30 days to avail the benefit of the proviso to section 78 of the Act. The factual verification may be done by the original Benefit of section 76 of the Act by the original authority and if the entire amount of service tax, as asserted by the appellant, was already paid and the penalty under section 78 of the Act was also paid within 30 days, as asserted by the appellant, the appellant should have no grievance - the impugned order upheld - appeal dismissed.
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